SUBSTANTIVE Definition

SUBSTANTIVE is reality, real rather than apparent, as seen by an unbiased observer and not just the official view of management.

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FIXED CHARGE RATIO is calculated: total fixed costs/total expenses.

DILUTED EARNINGS PER SHARE are earnings per share, including common stock, preferred stock, unexercised stock options, and some convertible debt. Diluted earnings per share are usually a more accurate reflection of the companys real earning power.

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